Supreme Court of Missouri

State ex rel. Jackson County, Missouri, Relators v. the Honorable David Chamberlain

December 19, 2023

Summary

The Court made permanent its preliminary writ of mandamus and directed dismissal of the taxpayers’ underlying property-tax action. It held that the taxpayers were required to exhaust available administrative remedies because, when they filed suit, they still could appeal to the county board of equalization or directly to the State Tax Commission. The untimely notice did not excuse exhaustion because it had not prevented the taxpayers from pursuing those remedies.